Analysis
HTS 4417.00.40 covers paint brush and paint roller handles under heading 4417 (tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or…).
Neighbouring lines carry rates from duty-free to 5.1%, so the exact line matters. The widest gap is with 4417.00.80 (tools, tool bodies, tool handles, broom or brush bodies and handles…), at 5.1%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.1 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4417.00.20 (broom and mop handles, 1.9 cm or more in diameter and 97 cm…, duty-free), 4417.00.60 (tools, tool bodies, tool handles, broom or brush bodies and…, duty-free) and 4417.00.80 (tools, tool bodies, tool handles, broom or brush bodies and…, 5.1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4417.00.20 | Broom and mop handles, 1.9 cm or more in diameter and 97 cm or more in length | Free |
| 4417.00.60 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: brush backs | Free |
| 4417.00.80 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: other | 5.1% |